Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1567 - HC - Income TaxDisallowance u/s 40(a)(ia) - Held that:- The Court is unable to find any feature of the MoU in the present case, which is different from that in CIT v. Zebian Real Estate Pvt. Ltd [SEE Commissioner of Income Tax-IV v. Zebian Estate P. Ltd [2015 (11) TMI 932 - DELHI HIGH COURT] . Court is satisfied that such payments could not be characterized as brokerage only for the purposes of bringing it within the ambit of Section 194H of the Act.
|